» Sun Aug 08, 2010 3:19 pm
glargg answered the question, given the same rating a elemental shield is better. For spells or potions you might get a higher resistance than shield for the magicka or potion but, with resistance you don't get the additional protection from melee attacks.
What I really wanted to add was that the reason for this is that an elemental shield theoretically puts up a shield using that element. So for example a Frost Shield puts up some frost shield around your character and so (in theory) negates some of a frost elemental attack. But the shield part also negates some of the melee attack. In TES IV: Oblivion this is not obvious because there is no noticeable visible effect. However in TES III: Morrowind there is, you actually see your character surrounded by the appropriate type of shield.